Auditing Standards and the Accountability of the European Court of Auditors (ECA)

Auditing Standards and the Accountability of the European Court of Auditors (ECA)

External auditors, both in the private and in the public sector, provide information to citizens and other stakeholders. The quality of this information – their auditing products – relies on ‘standards’. Audits are governed by accounting standards that largely concern ‘best practices’ designed by pr...

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Bibliographic Details
Main Authors: Alex Brenninkmeijer, Gaston Moonen, Raphael Debets, Branislav Hock
Format: Article
Language:English
Published: Utrecht University School of Law 2018-02-01
Series:Utrecht Law Review
Subjects:
audit
auditing
financial audit
compliance audit
standards
private and public sector auditors
informal law
accountability
European Court of Auditors
ECA
soft law
hard law
principles of good administration
audit principles
trust
credibility
Online Access:http://www.utrechtlawreview.org/articles/10.18352/ulr.417/

Internet

http://www.utrechtlawreview.org/articles/10.18352/ulr.417/

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